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IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions

… Operating transfers constitute legally-authorized transfers from a fund … are authorized by §4 of the State Finance Law and annual budget bills which specifically identify the fund from which … most cases the transfers are transacted on request of the Budget Director by OSC’s Bureau of State Accounting …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers

Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)

… Determine whether Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) officials … to process online banking transactions or requiring the bank to provide confirmations of online transactions. A dedicated computer is not used for …

https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21

Franklin-Treadwell Fire District – Disbursements (2021M-16)

Determine whether FranklinTreadwell Fire District District officials provided adequate oversight to ensure disbursements were authorized supported and for appropriate District purposes

https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16

Sackets Harbor Central School District - Information Technology (2019M-208)

… whether the District’s network was adequately secure to protect the student management system (SMS) against … user accounts and adequately restrict user permissions to the network and user computers based on job duties. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/sackets-harbor-central-school-district-information-technology-2019m-208

Town of Mayfield - Town Clerk (2016M-29)

The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015

https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29

Akron Fire Department – Financial Activities (2014M-196)

… April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The … found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In … admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off credit card debt and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196

Sauquoit Valley Central School District - Procurement (2019M-228)

… sought for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … Use a request for proposal (RFP) process or solicit quotes to seek competition when procuring professional services. … agreed with our recommendations and indicated they planned to take corrective action. … Determine whether District …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228

Town of Cornwall – Financial Condition (2014M-123)

… of our audit was to review the Town’s financial condition for the period January 1, 2011 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $11 million. Key Findings The … a comprehensive multiyear financial and capital plan for each operating fund. … The purpose of our audit was to …

https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123

Public Safety – 2021 Financial Condition Report

… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories … 63 county jail and correctional facilities; and 13 New York City correctional facilities. Between March 2012 and … years. In SFY 2019-20, statutory changes to eliminate cash bail for most misdemeanor and non-violent felony offenses …

https://www.osc.ny.gov/reports/finance/2021-fcr/public-safety

II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting

… fund statements only when they mature or become due for payment within the period. Expenditure-driven grants are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statements

Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)

… responsible for managing Town operations. The Town’s 2013 budget appropriations totaled approximately $1 million for … storm-related expenditures for which reimbursement was not received from the Federal Emergency Management Agency (FEMA) … FEMA or the State Emergency Management Office (SEMO) were received. Town officials did not develop detailed repair cost …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279

Town of Hume – Financial Management (2014M-333)

… $1.1 million. Key Findings The Board relied on fund balance to finance part of the Town’s operations, reducing …

https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-hume-financial-management-2014m-333

Town of Russia – Financial Management (2014M-212)

… our audit was to evaluate the Town’s financial management for the period January 1, 2013 through December 31, 2013. … by an elected five-member Town Board which is responsible for the general management and control of the Town’s financial and operational affairs. Expenditures for the general and highway funds in 2013 totaled …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Town of Horseheads – Financial Management (2015M-211)

… of our audit was to review the Town’s financial operations for the period January 1, 2012 through July 30, 2015. … five-member Town Board and had budgeted appropriations for 2015 for the town-wide general, town-outside-village (TOV) general …

https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211

Town of Jasper – Financial Management (2015M-150)

… operations for the period January 1, 2012 through April 20, 2015. Background The Town of Jasper, which has a … operations for the period January 1 2012 through April 20 2015 …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150

Town of Pierrepont – Fiscal Stress (2014M-314)

… of approximately 2,600. Budgeted appropriations for 2014 are approximately $572,000 for the general fund and $1.17 …

https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314

Town of Ellicott – Justice Court (2015M-111)

… Purpose of Audit The purpose of our audit was to examine the Court’s … did not segregate the duties of the full-time Court clerk, who controlled all phases of the Court’s cash …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111

Town of Ellery – Justice Court (2014M-269)

… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the … processes with minimal oversight, which allowed her to manipulate the financial records and apparently … are prepared monthly and maintain an accurate, up-to-date list accounting for bail and other moneys received. …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269

Town of Milford – Financial Condition (2013M-355)

… August 27, 2013. Background The Town of Milford is located in Otsego County and is governed by an elected Town Board … fund to finance operations for the part-town highway fund in 2013. This interfund advance inappropriately crossed the … and capital plan, nor did it have any other mechanism in place to adequately address the Town’s long-term …

https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355

Town of German Flatts – Fiscal Stress (2015M-217)

… of our audit was to review the Town’s financial condition for the period January 1, 2014 through May 31, 2015. … by a five-member Town Board. Budgeted appropriations for 2015 are approximately $2.3 million. Key Findings The … that budgeted appropriations and estimates of revenues for individual accounts are realistic. Adopt a policy setting …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217